PENGARUH STRUKTUR AKTIVA DAN RETURN ON ASSETS TERHADAP DEBT RATIO (Studi Kasus Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2008-2010)

Abstract

Debt Ratio plays a role in companies because it gives information about the
proportion of debt use to pay every assets of the company. In determining Debt Ratio
composition, the company can consider factors influencing Debt Ratio, such as Assets
Structure and ROA. The aim of this research is to find out the influence of Assets
Structure and ROA toward Debt Ratio in mining companies listed in BEI 2008-2010
period.
The method used in this research is analysis method descriptive and
verification. Technique to determine data is using secondary data obtained from
documentation. The samples in this research used purposive sampling method. The
annual financial statements used are from 15 mining companies of 2008-2010 for
about 45 samples. The employed statistics test is multiple linier regression and
hypotheses test using F and T-test. These tests use SPSS 20.0 for Windows
application help.
The results showed that Assets Structure affects positively to Debt Ratio, and
ROA affects negatively to Debt Ratio. The conclusion of this research Assets Structure
affects significantly to Debt Ratio, and ROA affects significantly to Debt Ratio. Assets
Structure and ROA have strong relation and affects significantly to Debt Ratio in mining
companies.